The objective of this course is to equip students with a practical knowledge of bookkeeping which will enable them to do bookkeeping in the environment of any small/medium and large business enterprise.
All persons who do clerical work and who are involved in the handling of business documents and bookkeeping aspects, but have no (or little) bookkeeping knowledge. Business owners that do not have the proper bookkeeping and accounting background.
Senior certificate, National Senior Certificate or equivalent qualification.
The course commences on 17 February 2015. The closing date for registration is 13 February 2015.
This course will be taught by means of distance education, communication with lecturers and fellow students occur via study guides, tutorial letters, internet, and per telephone.
Formative assessment and examination admission will comply with UNISA’s formative assessment rules and policies
Three assignments of which one is compulsory and will contribute to the year mark
One three-hour examination paper
Students require a final mark of 50% to pass the course. 10% of the year mark and 90% of the mark obtained in the examination will be used to calculate the final mark obtained.
Credits of Module - 24
Topic A: Introduction to Bookkeeping
Study unit 1: The nature and purpose of bookkeeping
Study unit 2: The accounting equation
Study unit 3: Business documents (Part 1 - cash transactions)
Study unit 4: Recording of transactions (Part 1 - cash transactions)
Study unit 5: Business documents (Part 2 - credit transactions)
Study unit 6: Recording of transactions (Part 2 - credit transactions)
Study unit 7: Accounting records of close corporations
Topic B: Applied Bookkeeping
Study unit 8: Inventory systems
Study unit 9: Bank reconciliation
Study unit 10: Trial balance
Study unit 11: Final accounts and year-end adjustment
Topic C: Internal Control and Budgets
Study unit 12: Internal control
Study unit 13: Budgets
Study unit 14: Controlling of budgets
Topic D: Introduction to Taxation
Study unit 15: Basic principles of income tax
Study unit 16: Pay-as-you-earn system
Study unit 17: Value-added tax (VAT)
Topic E: General Aspects of Interest to the Bookkeeper
Study unit 18: Compensation fund
Study unit 19: The unemployment insurance fund
Study unit 20: Payroll Accounting
Prof J S Jansen van Rensburg MCom (Accounting) PhD BEd HEd
Centre for Accounting Studies
Office 4-047, A J H van der Walt Building, UNISA
Tel: 012 429 4769
Fax: 012 429 3424